In July 2023, Universitas Padjadjaran conducted a Community Service program in the form of Manual and Digital Simple Bookkeeping Training for Micro, Small, and Medium Enterprises (MSMEs) owners in Mekarsari Village, Sukasari District, Sumedang Regency. The program was held at the Mekarsari Village Office offline for two days and was attended by 50 residents of Mekarsari Village. 

This training was carried out by a community service group consisting of Unpad Integrative KKN students and guidance from two lecturers from the Faculty of Psychology, namely Dr. Anissa Lestari Kadiyono, M.Psi., Psikolog and Dr. Yus Nugraha, M.A., Psikolog, as well as a lecturer from the Faculty of Economics & Business, namely Dr. Lukmanul Hakim B.. A. Sc.. 

Mekarsari Village has a BUMDes that aims to control MSMEs in the 6 hamlets of the village. The 6 hamlets each have a different type of business. The potential businesses owned by Mekarsari Village include agriculture, animal husbandry, plantations, handicrafts in the form of plaits, grocery stores, convection including vest and koko shirt manufacturers, and culinary delights such as mayit cake, chicken noodles, coconut ice, and fruits. 

However, problems with capital and poor financial management make it difficult for MSME owners in Mekarsari Village to obtain credit/capital from banks. In fact, Mekarsari Village has great potential to improve the welfare of its citizens if these businesses are developed. This program is implemented as a form of solution offered to overcome these problems.

The implementation of this program is divided into 3 stages, namely the preparation stage, the implementation stage, and the follow-up stage. The preparation stage is the process of interviewing and observing village problems as material for the preparation of work programs. 

The implementation stage is the execution of the planned training program, starting with the delivery of material on the understanding and benefits of bookkeeping and profit and loss statements. The delivery of this material aims to foster community interest in making correct financial records. 

Then, the community service group informed the module about Simple Bookkeeping Training. In the core event, activities were organized in the form of training for 50 residents of Mekarsari Village on the steps in preparing daily transactions, income statements, and statements of financial position through case studies of preparing correct reports in accordance with accounting standards. 

In the follow-up stage, the Manual and Digital Bookkeeping modules were distributed to important parties such as the Sub-District Head, Village Head, and MSMEs owners. This was done so that the community of Mekarsari Village could continue to gain knowledge and skills even though the training event had been completed.

Through this manual and digital bookkeeping training effort, it is hoped that there will be an increase in financial management skills which include capital planning, recording the entry and exit of money, and making MSMEs financial reports in the Mekarsari Village community. In addition, this program is also expected to become a platform for MSMEs owners, including farmers and local food producers, to connect with each other and transfer knowledge, in line with the Sustainable Development Goals (SDGs) number 2 which emphasizes the same thing.